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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Islip Union Free School District , … and the Oswego School District Public Library . “In an era of limited resources and increased accountability, it’s … balance has declined during this time frame as a result of appropriating fund balance to finance the planned …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Putnam County – Court and Trust Funds (2024-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… by New York State Comptroller Thomas P. DiNapoli and the Church of England are urging ExxonMobil to disclose the … Edward Mason, the Head of Responsible Investment for the Church of England’s investment fund. “As responsible … shareholder proposal filed by Comptroller DiNapoli and the Church of England’s investment fund asks ExxonMobil to …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli Report Tracks MTA's Shifting Revenue Streams
… which once made up 19% of the MTA’s tax and fee revenue, only accounted for 8% in 2024 due to a real estate market …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… 1, 2013 through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of … financial reports and did not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Henrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year … value of $267.7 billion. “Strong performances across asset classes helped drive the state pension fund’s … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… auditor also relied on other district officials to perform her job responsibilities and did not ensure district …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Smithtown Central School District and the West Irondequoit Central School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Liberty and Bethel, and is … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mNYS Common Retirement Fund Announces Second Quarter Results
… Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, … to $178.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “On the heels of a robust first quarter, the second quarter presented investors with …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during our audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Garden City Union Free School District – IT Asset Management (2023M-161)
… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Long Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyState Comptroller DiNapoli Releases Municipal and School Audits
… the agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits